Appendix 1
The accounting practices of the hieropoioi
p. 331-374
Texte intégral
1This appendix contains a table putting into perspective the exploitable data. It is followed by epigraphic records specifying, for each of the accounts for which it is possible, how the hieropoioi compiled their books of account year after year. These records also list the corrections made to the reading of the stones, photographs or squeezes. A photograph of the stele is provided whenever one is to be found in the photo library of the Ecole française d’Athènes.
282 (IG 158) | 279 (IG 161) | 278 (IG 162) | 269 (IG 203) | 250 (IG 287) | ||
Cash holdings1 | 70 291. 2 | 19 348 | 41 442 | 13 346 | 48 984.6 | |
Farm rents | 10 947 | 11 930 | 11960 | 5064 | 10 416.1 + | |
Rents | 483.5 + | 933.2 | 917.4 | 999 | 912.62 | |
Taxes | - | 2723 | ? | 462 + 6104 | 695 | |
Interest | 508.6 | 638 | 4289.65 | - | 1810.5 (+51?6) | |
Offertory boxes | 187 | 148.67 | ? | 191 | 82.6 | |
Annual | Others8 | 22 | [656.5]9 | 307.110 | 24.311 | 114.5 |
Subsidies, | - | 1957.512 | 1295.6 | |||
Total | 12 148.1 | 16 535.8 | 16 831.6 + | 15 326.9 | ||
Loan repay- | - | 18 278.113 | 19 801 | 5906 + | 10 54514 | |
Total | 12 148.1 | 34 814 | [37 275.1] | 25 871.9 | ||
Total cash | 82 439.3 | 54 162 | [78 717.1] | [74 907.5] | ||
Monthly spending | 1374 | 998 | ||||
Operating expenses (including wages) | 1338.2 | 2758.5 | 2415 | 2584.7 | ||
Building work | 1528.2 | 9600 | 8869 | 12 404 | ||
Expenditure | Spending ordered | 361.5 | 1192.5 | |||
Total | 2866.4 | 12 720 | - | 13 850.5 | 15 986.7 | |
Bad debts | - | 424 | 680.2 | |||
Loans to city‑state | 24 975 | 5700 | 5750 | |||
Personal loans | - | 964715 | 2400 | 1000 | ||
Other loans | (30 000)16 | |||||
Total loans | 6750 | |||||
Total | - | 22 736.7 | ||||
Operating | 41 442 | - | [52 170.8]17 | |||
Account | 54 162 | 78 717 | [74 907.5] |
246 (ID 290) | 218 (ID 354) | 192 (ID 399) | 179 (ID 442) | ||
Cash holdings18 | 17 631.6 | 74 679.6 | 39 005.5+19 | 60 929.6 | |
Annual | Farm rents | 11 096.5 | 6869 | 6496 + | 6980.1 |
House rents | 1752.6 | 797.6 + | 1526 + | 1721.8 | |
Taxes | 662.5 | 255 + | 527? | 362 | |
Interest | 468.5 | 1553 + | 1269 + | 4536.720 | |
Offertory | 9.5 | 45.6 | |||
Others21 | 2183.6 +22 | 124.6 | 10.5 | 184 | |
Subsidies, sundry | 19 496.623 | 3965.124 | 12 273.125 + 3733.3 χαλκοῦ | ||
Total annual | 15 453.4 | 29 095.8 | 13 803.1 | 29 836.626 | |
Loan repayments by the city‑state | [43 365]27 | 7331 | 40 474.128 | 235029 | |
Total revenues | 36 426.8 | [54 277.2] | [32 186.6] | ||
Total cash | 77 397 | 111 106.4 | [93 282.7 +] | [93 116.2] | |
Expenditure | Monthly spending | 989.8 | [1035]30 | ||
Operating expenses | 3104 + | 3470 | 64031 | ||
Building | 11 902.2 + | 341 | 9703.132 | ||
Spending ordered | 150.533 | 4103.5 | |||
Total annual expenditure | 16 404 + | 15 481.6 | |||
Bad debets | |||||
Loans to the | 300 | 61 634 | 1850 | ||
Personal loans | 200 + | 1350+ | |||
Other loans | |||||
Total loans | 500 + | 3200 | |||
Total | 65 445 + | [18 681.6] | |||
Operating | 60 993 | 23 739 | [74 434.6] | ||
Account | 77 397 | 89 184 | [93 282.7+] | [93 116.2] |
Account of 313 BC
IG XI 2, 135. Delos Museum, Γ203
2Remarks on text editing
Remarks on text editing | |
The signs used by the hieropoioi in this inscription still include the talent as a continuation of Athenian accounting. They use ligatures (l. 16, l. 30). | |
On l. 16, the first drachma sign should probably be corrected to | |
By mistake Migeotte 2014, p. 647: revenues 17 523 dr. because he probably took as a ∆ = 10 (l. 24 ) the Λ that is actually the first letter of the name that follows Λυσίξε[ν]ος. At the end of l. 24, the stonecutter engraved this name with a gap, joining the Λ to the figures preceding it, probably because he failed to understand the two Η signs were figures (ΗΗΛ ΥΣΙΞΕ‑). | |
Account | |
Revenues | 17 513 |
farm rents (l. 1‑16) | 11 577 |
interest and other revenues: late payments, | 5 936 |
Total cash holdings and income | 59 861,6 |
Expenditure | 1 678 |
Balance carried forward | 58 183,6 dr. |
Fig. 11 — IG XI 2, 135.

BCH 29 [1905], pl. XVIII.
Account dated shortly before 301 BC
IG XI 2, 144 A. Delos Museum, Γ503Α‑Γ
Remarks on text editing | |
l. 9 : [κεφάλαιον οὗ? π]αρελάβοµεν | |
Despite the text edited by F. Durrbach in the IG, the first figure should be either a combination of the figure 5 (Π) with the talent sign (T) as in the first account of the period of Independence (IG XI 2, 135, l. 30: | |
The hieropoioi, from the early years of the third century BC, stopped using the talent sign and the reading | |
Migeotte 2014, p. 647 choses the reading | |
By mistake Feyel 2006, p. 483, considering the text was erroneous with | |
Account | |
Cash holdings | 55 074 dr. 2 ch. |
Revenues | 21 685 + |
farm rents (l. 16‑17) | 14 339 dr. 2 ob. |
interest and other revenues (l. 17‑25) | 7 346 + |
Expenditure |
Fig. 12 — IG XI 2, 144, face A.

Cl. EFA R4354‑04.
Account of the year 298 BC
IG XI 2, 148 A. Delos Museum, Γ480
Remarks on text editing | |
The cash holdings (l. 5) and the balance carried forward (l. 28‑29) are written out in full, a practice that is also found for an indication of the interest payment on the small supplementary stele IG XI 2, 136. | |
The number for revenues, that can be inferred from the ratio between the cash holdings and expenditure, probably relates to not just the revenues for the year but might also correspond to a part of the cash holdings received separately to allow for the 17 000 dr. in loans to the city‑state. | |
Account | |
Cash holdings |
|
Revenues |
|
Expenditure |
|
Loans |
|
Operating balance |
|
Account of the year 287 BC
IG XI 2, 155. Delos Museum, Γ263Α‑Β
Remarks on text editing | |
There is a mistake by the stonecutter in this account, for an amount of 2 dr. and 2 ob. that corresponds to the difference between the total entries shown at the beginning of the account and the addition of the numbers for outgoings and the operating balance. The critical apparatus of IG XI 2, p. 38 confirms that this is not a reading error by the editor of the corpus. The problem probably stems from a poor correction by the stonecutter as attested to by the rasura of l. 6 of fragment b. | |
Account | |
Cash holdings + revenues | 57 724 dr. 2 ob. ½ ob. |
Total outgoings | 12 361 dr. 4 ob. ½ ob. ¼ ob. |
Balance carried forward | 45 360 dr. 1 ob. ½ ob. ¼ ob. |
Account of 282 BC
IG XI 2, 158 A. Delos Museum, Γ209
Remarks on text editing | |
A, l. 35‑36: re‑reading of the amount in Chankowski and Feyel 1997, p. 119. | |
But neither this figure (82 204 dr.) nor the figure in the corpus (82 134 dr.) are accurate. It should come to 82 439 dr. | |
This figure is inscribed in a rasura and so comes from a correction by the stonecutter. It is 235 dr. short of the total obtained by adding the amount for the cash holdings and the amount for revenues (82 439 dr. 2 ob.). Monetary conversions due to the striking of local coinage that took place in those years may not be alien to this difficulty. | |
The figure shown in Chankowski 2008a table 14 results from a mistake (I wrongly added the amount of the loan to the sum indicated as being repaid). | |
Account | |
For the account as a whole, most totals can be obtained by adding the amounts but the result remains approximate. | |
Cash holdings | 70 291 dr. 1 ob. ½ ob. |
Revenues | 12 148 dr. |
Total entries | 82 204 + |
Expenditure | 2 669 + |
Loans (B) | 24 975 dr. |
Account of 281 BC
IG XI 2, 159 A. Delos Museum, Γ264
Account | |
The total expenditure includes loans made to the city‑state (l. 68‑69) but the detail of these loans is given separately by the hieropoioi (l. 73‑75). | |
Cash holdings | ? |
including loan repayment | 18 879 dr. 1 ob. ½ ob. |
Revenues | ? |
Expenditure | 81 287 dr. 3 ob. ½. ob. ¼ ob. 1 ch. |
Balance carried forward | 5 220 + |
Account of 279 BC
IG XI 2, 161 A. Delos Museum, Γ266
Remarks on text editing | |
This account is one of the major stelae that are almost fully legible. | |
In the total entries, a variance of 557 dr. can be observed with the addition that gives 53 605 dr. This variance can be explained by the indication of additional revenues (including the sale of hides) on the side of the stele. The text contains a few gaps and fails to provide the exact total, so that the totals given by the hieropoioi must be used (l. 122‑127), that must take them into account. | |
Account | |
Foreign coins are counted separately in the account statement (l. 121‑127), even if they are converted to the Attic standard. The cash holdings counted here include only the amounts paid to the hieropoioi | |
Cash holdings | 19 348 dr. ¼ ob. |
Revenues | [34 814] |
including loan repayments | 18 278 dr. |
Expenditure | 12 720 dr. |
Total entries | 54 162 dr. |
Total expenditure | 12 720 dr. |
Balance carried forward | 41 442 dr. ½ ob. ¼ ob. 1 ch. |
including reserve | 24 630 dr. |
Fig. 13 — IG XI 2, 161, face A.

Nouveau Choix, pl. II.
Account of 278 BC
IG XI 2, 162 A. Delos Museum, Γ205, Α‑Β
Remarks on text editing | |
A reading error by the editor must be corrected on l. 3 because there is an H missing in the middle of the number inscribed and, in the gap, the chalkos of the operating balance of IG XI 2, 161 should be restored: not ΜΜΜΜΧΗΗΗ∆∆∆∆ | |
Account | |
Cash holding | 41 442 dr. ½ ob. ¼ ob. 1 ch. |
including reserve | 24 630 dr. |
Revenues | 37 275 dr. |
Total entries | [78 717 dr.] |
Expenditure | ? |
Fig. 14 — IG XI 2, 162, face A.

Cl. EFA 47544.
Account of 276 BC
IG XI 2, 163. Delos Museum, Γ201 ΑΒΓ; 374, 375, 388, 198
Account | |
Expenditure | ? |
Balance carried forward | 83 835 dr. 2 ob. |
including reserve | 35 000 + |
Account of 269 BC
IG XI 2, 203 A. Delos Museum, Γ250
Remarks on text editing | |
For the addition of the cash holdings, inexact figure in Feyel 2006, p. 482 table 35 (13 285 dr. 1 ob. 1/2), in Chankowski 2008b (13 333 dr.) and in Migeoette 2014, p. 647 (13 439 dr. ½ ob.). | |
The restorations of B, l. 22, [κεφάλαιον ἀναλώµατος - - - - ]∆∆∆ | |
Account | |
Cash holding | 13 345 dr. ½ ob. |
including offertory boxes (A, l. 3‑4) | 191 dr. 3 ob. |
including received in the Artemision | 3 505 dr. |
including received subsequently | 9 648 dr. 3 ob. |
Entries for the year | 44 000 + |
Expenditure | [30 152] |
Balance carried forward | 27 194 dr. |
Account of 250 BC
IG XI 2, 287 A. Delos Museum, Γ91
Remarks on text editing | |
This account is one of the major stelae that are almost fully legible. | |
On l. 134‑135 the operating balance is partial because the exact account gives 52 120 dr. There remain, then, 19 220 dr. that were passed on later by the hieropoioi to their successors. | |
On l. 199, the figure of the balance of entries and outgoings given by the hieropoioi is 79 407.5 dr. while the figure obtained by adding the data is 74 856.5. The reading on the stone is accurate. Now it can be observed that a figure is missing in l. 17 under the section on expenditure. Taking the last denominations of the total balance, l. 199, it can be surmised that the exact amount ended with a figure composed with the end of 107.5 dr. whereas with a final balance calculated at 74 856.5 dr. there are at least 51 dr. missing from the addition to get to 74 907.5 dr. It is therefore this amount of 51 dr. that should be restored in the gap on l. 17. | |
There remain a further 4 500 dr. that appear in the balance and are not to be found in the account. This can only be the re‑inclusion of the perion since the account gives the complete revenues and expenditure. Either it was a handover that occurred in the course of the year from a previous financial period, that the hieropoioi failed to report but included in the account balance, or it was an engraving mistake. The stonecutter would have written | |
On l. 200, the amount conserved for the proceeds of the offertory boxes (5 040 dr. 4 ob. 1 ch.) is a misreading in the corpus. It should read 90 dr. 4 ob. 1 ch. ( | |
Account | |
Cash holdings | 48 984 dr. 4 ob. ¼ ob. 1 ch. |
including handover in the Artemision | 43 984 dr. 4 ob. ¼ ob. 1 ch. |
including subsequent handover | 5 000 |
Revenues | [25 923 dr.] |
including loan repayments on city‑state fiscal | 10 545 dr. |
including subsidies from city‑state | 409 dr. |
Expenditure | [22 736 dr.] |
including loans to city‑state and personal loans | 16 200 dr. |
Balance carried forward | 32 900 dr. 4 ob. ½ ob. ¼ ob. |
Total entries | 79 407 dr. 3 ob. 1 ch. |
Total outgoings | 79 407 dr. 3 ob. 1 ch. |
Handover of offertory boxes | 90 dr. 4 ob. 1 ch. |
Fig. 15 — IG XI 2, 287, face A.

Cl. EFA R4627‑05.
Account of 246 BC
ID 290. Delos Museum, Γ479α‑η
Remarks on text editing | |
The beginning of the account is missing. | |
The amounts of the various revenues can be reconstructed from the intermediate totals shown in this section, that ensure a minimum amount. The total of entries for the financial period is shown on l. 46 and ends in 401 dr. 5 ob. A minimum of 16 401 dr. 5 ob. can therefore be restored. The cash holdings of 17 631.6 dr. are given on l. 142‑143. | |
I take the view that the figure given on l. 141 is the statement of handovers listed previously and not, as I contemplated (Chankowski 2008a, p. 326‑327) following the commentary of the corpus p. 15, an additional handover. The restoration [—· ἄλλας] at the end of l. 140 is not necessary: the whole of the account gives intermediate totals and it is here that the total of sums handed over is to be expected with the figure of 60 993 dr. | |
The figure of 16 404 dr. is named κεφαλὴ ἐξόδου (l. 141) by the hieropoioi whereas it is plainly the total expenditure, since just before the hieropoioi indicate the figure corresponding to the amount handed over to their successors. The terminological mistake misled the corpus editor who saw in it the figure for the balance and was forced to conclude that other sums had been handed down separately (F. Durrbach, ID, p. 15). | |
It must be the total of the figure of expenditure given on l. 138 to which is added the amount for building works adjudicated, that can be evaluated by deduction at 10 995 dr. But the hieropoioi underestimated their adjudications that were actually higher and reached, in the section beginning on l. 144 that itself is incomplete, at least 11 902 dr. | |
The variance between the amount for entries (cash holdings + annual revenues) and the figure of the account balance that can be restored from the sum of the operating balance and the annual expenditure, suggests that loan repayments for at least 43 365 dr. should be added to the annual entries. | |
Migeotte 2014, p. 647, arrives at slightly different amounts. | |
Account | |
Revenues | 16 164 + |
miscellaneous | 2 183 dr. 4 ob. ½ ob. 5 ch. + |
farm rents | 11 096 dr. 3 ob. ½ ob. ¼ ob. |
rents | 1 752 dr. 4 ob. 2 ch. |
taxes | 662 dr. 3 ob. |
interets | 468 dr. 3 ob. 1 ch. |
Total entries for financial period | 16 401 dr. 5 ob. (+) |
Expenditure | |
monthly spending | 989 dr. 5 ob. |
other spending | 2 812 + |
spending on building works | 150 dr. 3 ob. |
Loans | 500 dr. |
spending for stele | 212 + |
Total expenditure | 5 408 dr. 5 ob. |
Balance carried forward | 60 993 dr. |
Total outgoings | 16 403 dr. 5 ob. ½ ob. |
Cash holdings | 17 631 dr. 4 ob. |
Account of 231 BC
ID 316. Delos Museum, Γ210
Remarks on text editing | |
The reference to the public fund, l. 5, has left editors and commentators confounded. C. Vial (Vial 1984, p. 171) proposed restoring εἰς τὴν [ἀπόδοσιν τῶι θεῶι] but the initial reading is beyond contention and εἰς τὴν [δη]µοσίαν [κιβω]τ[ὸν] must be conserved. | |
On l. 19, a misreading by the editor should be corrected: transform the final | |
The exact total is thus 79 553 dr., i.e. the addition is accurate. | |
Account | |
cash holdings | 72 397 dr. 4 ob. ¼ ob. |
public fund cash holdings | 13 325 dr. 3 ob. 1 ch. |
Total cash holdings | 86 183 dr. 2 ob. ¼ ob. 2 ch. |
Withdrawals | 6 630 dr + |
Operating balance | 79 553 dr. |
Fig. 16 — ID 316.

Cl. EFA 3743.
Account of 230 BC
ID 317. Delos Museum, Γ282α‑ε
Remarks on text editing |
In this highly fragmentary account, only the remainders of the account balance can be used to reconstruct the financial series, on l. 35‑36 of fragment a. |
Fig. 17 — ID 317.

The figure for the account balance is found on the penultimate line at the bottom of the last fragment.
Photo EFA R4339‑11.
Account of 218 BC
ID 354. Delos Museum, Γ204
Remarks on text editing | |
The total cash holdings are obtained by adding the amounts shown. This calculation does not include the subsidies and loan repayments deposited in the course of the year (l. 6‑7) that feature in the middle of the list of sums received in the course of the year. | |
Account ID 354, l. 16, shows a balance in the Artemision of 23 739 dr. The variance is of 3 465 dr. compared with the figure that is obtained by making the calculation on the basis of figures given in the inscription. Now, this part of the account is complete. The difference can only be explained by the hieropoioi of 218 BC depositing in the sacred chest at the end of their period of office – without indicating so in the heading but indicating it in the final account, in the part of the stele that has vanished – the profits made in the year from regular income, that would have been 3 465 dr. once current spending was deducted. The figure is plausible: the period of the year 200 was 3 895.5 dr. (ID 372, A, l. 190). | |
Account | |
Cash holdings | 74 679 dr. 4 ob. 3 ch. |
Entries for the year | 11 040 dr. [14 505 dr. with the perion |
including loan repayment | 7 330 dr. 5 ob. ½ ob. 2 ch. |
including miscellaneous subsidies | 3 710 dr. |
Withdrawals | 65 445 dr. 5 ob. |
including flute players’ wages | 3 470 dr. |
including loans | 61 634 dr. 3 ob. |
including building work | 341 dr. 2 ob. |
Balance carried forward | 23 739 dr. ½ ob. ¼ ob. 2 ch. |
New entries | 15 786 dr. 4 ob. 1 ch. |
including late handovers (l. 19‑21) | 14 796 dr. 4 ob. 1 ch. |
including subsidies for competitions (l. 39) | 150 dr. |
including personal loan repayments (l. 24‑26). | 840 dr. |
Annual revenues | [9 599 dr. 2 ob.] |
Account of 209 BC
ID 362+364. Delos Museum, Γ228, 302 (ID 362) and Γ47 (ID 364)
Remarks on text editing | |
The accounts for these years are very fragmentary. Account ID 364, A, l. 22, speaks of another handover to the hieropoioi of 208, the figure for which has not been conserved. | |
The amount of revenues is obtained by calculating the difference between the two successive figures of the balance indicated by the hieropoioi, on l. 12 and 13 of the account. Between these two figures, in the gap, should be the amount handed oved by the hieropoioi from the year’s income. | |
In this way l. 12‑13 might be completed: | |
Account | |
Operating balance | 25 138 dr. 1 ob. 1 ch. |
Revenues | [2 350 dr.] |
Total | 27 488 dr. 1 ob. 1 ch. |
Expenditure | ? |
including sitonia | 13 014 dr. |
Balance | ? |
Account of 208 BC
ID 365. Delos Museum, Γ166
Remarks on text editing | |
The cash holdings can be restored from the operating balance of the previous year (ID 362, | |
Account | |
Cash holdings | [27 488 dr. 1 ob. 1 ch.] |
Withdrawals | ... 1 971 dr. 3 ob. + |
Balance carried forward | 10 320 dr. 1 ob. ½ ob. 1 ch. |
Balance | 47 000 dr. |
Account of 206 BC
ID 368. Lost stone
Account | |
Cash holdings | 27 500 dr. + |
Withdrawals | |
including loans (l. 17) | 14 000 dr. |
Account of 200 BC
ID 372 A. Delos Museum, Γ261 α, β, γ
Account | |
Balance carried forward | 4 895 dr. 3 ob. 2 ch. |
Balance | 44 989 dr. 2 ob. 1 ch. |
Annual account ca. 200 BC
ID 376. Delos Museum, Γ64
Remarks on text editing | |
Re‑reading of amount of sum given in l. 18 in Chankowski and Feyel 1997, p. 124: | |
Account | |
Balance | 48 992 dr. 1 ch. |
bronze received | 800 dr.+ |
bronze handed over | 561 dr. 1 ch. |
Account of 192 BC
ID 399 A. Delos Museum, Γ262
Remarks on text editing | |
On l. 35, the first figure, which is preceded by a rasura, should probably be taken as the total entries for the year (43 389 dr. 4 ob. ½ ob. ¼ ob. 1 ch.), while the figure that follows (82 383 dr. 2 ob. ½ ob. ¼ ob.) with the wording ἡ πᾶσα κεφαλή must be total of the sacred fund. | |
But this last figure itself is wrong, because adding the operating balance after withdrawals and the total entries of the year comes to 82 395 dr. and not 82 383 dr. as the hieropoioi wrote. Yet the final subdivisions of the addition are correct (with 3 ch. equivalent to ¼ ob.). The very poor state of preservation of the stone and the absence of a squeeze mean these readings unfortunately cannot be checked. | |
The figure for entries for the year (43 389 dr.) does not correspond either to that reached by adding the sums mentioned in the account on l. 16‑35 (44 389 dr.), but here the variance is of exactly 1 000 dr., and there must have been an error in restoration, probably on l. 17 where the editor wrote: [ἐν ὧι ἐνῆσαν | |
It should instead read: [ἐν ὧι ἐνῆσαν | |
Account | |
SACRED FUND | |
Operating balance after withdrawals | 39 005 dr. 3 ob. ½ ob. ¼ ob. 2 ch. |
Total of entries for the year | 43 389 dr. 4 ob. ½ ob. ¼ ob. 1 ch. |
Total in the sacred fund | 82 383 dr. 2 ob. ½ ob. ¼ ob. |
PUBLIC FUND | |
Cash holdings | 40 368 dr. 3 ob. ½ ob. |
Operating balance after withdrawals | 38 578 dr. 3 ob. ½ ob. |
Entries for the year | 17 670 dr. |
Total of demosion money | 56 248 dr. 3 ob. ½ ob. |
Operating balance of demosion money | 28 643 dr. 3 ob. ¼ ob. 1 ch. |
Sitonikon | |
Cash holdings | 34 890 dr. 2 ch. |
Deposit for the year | 20 346 dr. 4 ob. ¼ ob. |
Total | 55 236 dr. 4 ob. ¼ ob. 2 ch. |
Withdrawal | 47 000 dr. |
Operating balance | 8 236 dr. 4 ob. ¼ ob. 2 ch. |
Fig. 18 — ID 399, face A.

Cl. EFA 47568.
Account of 179 BC
ID 442 A. Delos Museum, Γ48α, β
Remarks on text editing | |
This account is one of the major stelae that are almost fully legible. | |
Misreading A, l. 46 as to the amount of the choregikon which is 486 dr. and 4 ob. (and not | |
See also the remarks of ID, p. 347, about certain inaccuracies in this account: a surplus of 4 dr. 2 ob. in the total given for the cash holding, l. 37; a mistake on l. 53 for a variance of 99 dr. 1 ob. | |
Account | |
SACRED FUND | |
Cash holdings | 60 929 dr. 4 ob. ½ ob. ¼ ob. 1 ch. |
Entries for the year | 14 623 dr. 1 ob. ¼ ob. |
Total entries | 75 553 dr. 1 ch. |
Bronze received | 3 733 dr. 2 ob. |
Total withdrawals | 11 553 dr. 1 ob. |
Balance carried forward | 63 999 dr. [5] ob. 1 ch. |
Bronze handed over | 3 733 dr. 2 ob. |
PUBLIC FUND | |
Cash holdings | 28 371 dr. 3 ob. ¼ ob. |
Total entries for the year | 70 066 dr. ¼ ob. 1 ch. |
Total entries | 98 437 dr. 3 ob. ½ ob. 1 ch. |
Withdrawals | 59 150 dr. ½ ob. |
Balance carried forward | 39 287 dr. 3 ob. 1 ch. |
Balance | … 6 415 dr. 5 ob. ½ ob. 2 ch. |
Account of 177 BC
ID 444 A. Delos Museum
Remarks on text editing | |
On l. 56, correction of the reading of the account balance: | |
Account | |
Operating balance of current account | 6 190 dr. 1 ob. ½ ob. |
Balance | 243 933 dr. 1 ob. |
Operating balance | 63 962 dr. 1 ob. ½ ob. 2 ch. |
Fig. 19 — ID 444, face A.

Bottom of stele showing the account balance.
Photo EFA 47557.
Account of 173 BC
ID 455 + Γ766γA. Delos Museum, Γ46, 248, 247αβ, 448, 449, 450α‑ε + Γ766γ
Remarks on text editing | |
Approximation of fragment G766g due to J. Tréheux (Tréheux 1985a). | |
Account | |
Cash holdings of sacred fund | 70 000 dr. + |
Account balance | 348 306 dr. 5 ob. ¼ ob. |
Fig. 20 — Fragment Γ766γ, face A (SEG XXXV, 882).

Cl. EFA, BCH 109 [1985], p. 485‑497.
Account of 169 BC
ID 461 A. Delos Museum, Γ502α,β
Remarks on text editing | |
A mistaken restoration on l. 37 should be corrected: [Ἀντίγον]ος καὶ Ἀλεξικός, who are the two treasurers of 183 BC mentioned in the other passages referring to the same jar and not [∆ηµήτρι]ος καὶ Ἀλεξικός. | |
Aa, l. 75: re‑reading of the amount of the jar containing a part of a new monetary issue (Chankowski 2008a, p. 334 and pl. V). | |
The sum was read by F. Durrbach {Χ̣Χ̣?} | |
ἄλλον, ἐν ὧι ἐνεῖσαν | |
Ab, l. 55: it would be more appropriate to restore perion than loipon because the use of these two terms is invariably consistent in the terminology of the hieropoioi. | |
Account | |
Operating balance of current account | 5 376 dr. 3 ob. ¼ ob. |
Account balance of sacred fund | including on Alexander’s standard: 22 178 dr. + |
Fig. 21 — ID 461, Aa, line 75 and following.

Photo EFA 47586 = Chankowski 2008a, pl. V.
Account of 168 BC
ID 465. Delos Museum, Γ461‑465, 467
Account | |
Account balance | 350 000 dr. + |
Notes de bas de page
1 The figure shown does not include the coins weighed (which the hieropoioi generally mention under the heading ἀργυρίου παντοδαποῦ ὁλκὴ).
2 Chankowski and Feyel 1997, p. 122.
3 Only the income from the ἐγκύκλια τέλη because catches of fish from the lake and fishing for murex (purple dye) are shown separately in the account (included here under the heading Others).
4 For 269 BC, the hieropoioi recorded among the sanctuary’s profits an income ranked among the taxes and named τοῦ πεντηκοστολογίου, in the amount of 610 dr. (l. 31).
5 Including interest from Hermione: 3000 dr.
6 The interest paid on the nesiadeion (l. 193‑194) was plainly not included in the entries made by the hieropoioi. It was set aside for the making of endowment vases.
7 Chankowski and Feyel 1997, p. 11.
8 Proceeds from the phiale and miscellaneous sales (animals, materials).
9 Catches of fish (60 dr.), catches of murex (purple dye) (12 dr.), miscellaneous sales (animals, hides, wood: 27.5 dr.). The additions come to 99.5 dr. but other income of the same order was shown in 161, D. The difference between the total revenues calculated and the total indicated by the hieropoioi, l. 122, comes to 557 dr. that must be added to the heading Others because this must be the amount of ancillary revenues mentioned on the side of the stele.
10 Including murex: 23 dr.
11 Proceeds from the phiale.
12 Payments mentioned under the heading of other entries (including the choregikon), l. 36.
13 Repayment on civic income and the choregikon (l. 25‑27).
14 Civic income, income from assemblies (l. 8‑10).
15 According to unpaid interest that came to 326.5 dr. (161, D) and interest paid.
16 Loan to Hermione, interest on which was still paid in 278 BC: IG 162, A, 27. Cf. Bogaert 1968, p. 138 and p. 158.
17 The hieropoioi indicate the handing over of only 32 900.6 dr. (l. 134‑135) but they omit the amount to be handed over subsequently. The true balance carried forward must be 52 170.8 dr.
18 The figure shown does not include the coins weighed (which the hieropoioi generally mention under the heading ἀργυρίου παντοδαποῦ ὁλκὴ).
19 The inscription has only conserved the amount of cash holdings after withdrawals (l. 16).
20 This entry actually comprises: interest owed 1504.6 + repayment of capital 2655.1 + farm rent arrears 377. On edge C, it should probably be taken that we have the end of a word in l. 69‑70 and the amount of interest (33.3 dr.) on l. 71.
21 Proceeds from the phiale and miscellaneous sales (animals, materials).
22 Proceeds from the phiale and various income reported on l. 1‑45 by monthly totals, but the beginning of the account is missing.
23 Late handovers (l. 19‑21) + subsidies for the competitions (l. 39) + repayment of personal loans (l. 24‑26) + flute players’ wages (l. 7).
24 Jars 22‑25 (see Appendix 2).
25 Jars that entered during the year minus repayments of jar 49.
26 13 830.2 + 12 273.1 + 3733.3 = 29 836.6.
27 Amount restored from the account balance (balance carried forward + annual expenditure) from which the total for entries is subtracted.
28 Jars 16‑21 (see Appendix 2).
29 Jar 49 (see Appendix 2).
30 The figure may be restored by calculating the perion of the stele which has been added to the final balance of the account.
31 Posideia and Eileithuyaia, l. 219‑223.
32 Withdrawals from the jars shown on l. 55‑73.
33 Repair of sanctuary-owned houses.
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